Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Background: Vitamin D improves innate immunity by enhancing the expression of antimicrobial peptides. The antimicrobial action of cathelicidin is widespread and effective against cariogenic bacteria. This research aimed to investigate the effect of vitamin D deficiency on the level of salivary cathelicidin concerning dental caries experience.

Subjects and Methods: A case-control study was carried out, and the sample was composed of 80 females; the study group involved 40 females with a serum vitamin D concentration of less than 10 ng/ml. In addition to the control group involving 40 females wh

Background: overweight and obesity are the fifth leadingrisk for global deaths. At least 2.8 million adults die eachyear as a result of being overweight or obese. Numerousstudies show that weight loss, even if only 5-10%,significantly improves dyslipidemia, hypertension, diabetesmellitus, risk for osteoarthritis and its symptoms and risk forselected cancers.Objectives: is to evaluate the effect of diet and exerciseprogram on anthropometric and biochemical status of adultobese patients.Methods: descriptive study. 124 adult obese patientsattending Al Kindy obesity research and therapy unit duringDecember 2012 were included. Measurement of Wt, heightHt and WC performed and BMI was calculated. Laboratorytest analysis, on the fasting state, w

The purpose of this study is to elucidate the microfacies and the biozones present in the studied rocks as well as to determine their environments or deposition. The study depends mainly on the benthonic foraminiferal assemblages identified from (27) rock thin sections made available from an outcrop at Wadi Banat Al-Hassan area in the Upper Euphrates Valley. X-Ray diffraction was also used to determine the type of carbonate minerals present in the studied rocks.

AI-Shidyaq is considering one of the scholars' of Arab modern Renaissance. He
enjoyed a dusting nished status among the men of letters of his age. He added many things in
language and literature that made him, during the Arab modern Renaissance, a pioneer
researcher in the 1900s. He had established a state for literature that turnal him in to one of
the critics of his age, to the extent that he was called the Eagle of Lebanon (similar to the
Eagle of Quraish).
He was also called the Jahiz of his age, Voltaire of his generation and Khleel of the
1900s. He was also called Victor Hugo.
He was characterized by a character of smoothness in style, Clarity in meaning and
purpose, an ability to analyze, Describe and wr

The object of the presented study was to monitor the changes that had happened in the main features (water, vegetation, and soil) of Al-Hammar Marsh region. To fulfill this goal, different satellite images had been used in different times, MSS 1973, TM 1990, ETM+ 2000, 2002, and MODIS 2009, 2010. A new technique of the unsupervised classification called (Color Extracting Technique) was used to classify the satellite images. MATLAP programming used the technique and separated Al-Hammar Marsh from other water features (rivers, irrigated lands, etc.) when calculated the changes in the water content of the study region. ArcGIS 9.3 (arcMAP, arcToolbox) were used to achieve this work and calculate area of each class.

In this study, polymeric composites were prepared from unsaturated polyester as a base material with glass powder (fluorescent) in different weight ratios (4, 6, 8, 10,and 11%) as a support material and after comparison before and after reinforcement of the prepared composites, an increase was found. In the values ​​of mechanical properties (hardness, compressive strength), the shock resistance values ​​decreased, but an increase in temperature leads to an increase in the values ​​of shock resistance, as well as the values ​​of compressive strength And it reduces the hardness value.

The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetin

Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

Nonalcoholic fatty liver disease (NAFLD) is a common liver disease that ranges from simple steatosis to nonalcoholic steatohepatitis (NASH). So far, the underlying mechanism remains poorly understood. Here, we show that hepatic carboxylesterase 2 (CES2) is markedly reduced in NASH patients, diabetic db/db mice, and high‐fat diet (HFD)‐fed mice. Restoration of hepatic CES2 expression in db/db or HFD‐fed mice markedly ameliorates liver steatosis and insulin resistance. In contrast, knockdown of hepatic CES2 causes liver steatosis and damage in chow‐ or Western diet‐fe